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KARONA CAHYA SUSENA
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karona.cs@unived.ac.id
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+6281541234500
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Universitas Dehasen Bengkulu Jl. Meranti Raya No. 32 Sawah Lebar Kec. Ratu Agung, Kota Bengkulu 383228
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INDONESIA
Jurnal Akuntansi, Manajemen dan Bisnis Digital
ISSN : 28098595     EISSN : 28098692     DOI : https://doi.org/10.37676/jambd
Core Subject : Economy, Science,
JURNAL AKUNTANSI, MANAJEMEN DAN BISNIS DIGITAL is a peer-reviewed journal. Journal of Accounting, Management and Digital Business invites academics and researchers who do original research in the fields of accounting, management, and Digital Business including but not limited to: Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Digital Business Science Digital Business Managemen Digital Business Technology Financial Technology Digital Marketing Digital Business & E-Commerce Digital Economics Cloud Computing Digital Business Analysis Design Content Creation Statistics Computing UI/UX Design Digital Branding E-Retailing Customer Relationship Management for Digital Business Digital Business Strategic Business Ethics for Digital Business Services Marketing Digital Business Valuation Digital Analytics for Marketing Digital Project Management Content Management Big Data & Business Intelligence Knowledge Management and Innovation Cyber Security for Digital Business
Articles 1 Documents
Search results for , issue "Vol 5 No 1 (2026): Januari" : 1 Documents clear
Accountability In The Management Of Mulio Rejo Village Funds Banjarnahor, Iman Cahyudi; Ramadhan, Puja Rizqy
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9125

Abstract

This study aims to analyze the level of accountability of Village Fund Allocation (ADD) management in Mulyo Rejo Village with a focus on factors that influence transparency and community participation. Using a qualitative approach with a phenomenological method, data was collected through in-depth interviews with key informants (village head, village officials, and BPD members) and secondary document analysis from the village and sub-district governments. The results showed that only 45% of reporting documents met the Permendagri standards, there was a gap between the principle of stewardship (collective responsibility) and the practice in the field, where the centralization of decisions by the village head reduced community participation even though the Village Financial System (Siskeudes) improved village officials were not competent in its operation. This finding reinforces previous studies (Hendaris & Romli, 2021) on the importance of human resource capacity, while criticizing the findings of Dewi et al. (2021) who emphasized information technology. Policy implications include tiered training for village officials, implementation of transparent digital platforms, and participatory audits. This research contributes to the development of local wisdom-based accountability models by considering the unique characteristics of villages.

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